Article

Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands

W. Va. Code § 11A-3-1— Declaration of legislative purpose and policy
W. Va. Code § 11A-3-2— Second publication of list of delinquent real estate; notice
W. Va. Code § 11A-3-3— Waiver of notice by person claiming lien
W. Va. Code § 11A-3-4— Redemption after second publication and before certification to the Auditor
W. Va. Code § 11A-3-5— Sale by sheriff; immunity; penalty; mandamus
W. Va. Code § 11A-3-5a— Effective date of transfer of duties for delinquent land sales by sheriff from the county clerk to the State Auditor
W. Va. Code § 11A-3-5b— Authorization for county clerk to perform duties for delinquent land sales by sheriff
W. Va. Code § 11A-3-6— Purchase by sheriff, State Auditor, deputy commissioner and clerk of county commission prohibited; co-owner free to purchase at tax sale
W. Va. Code § 11A-3-7— Suspension from same; amended delinquent lists; subsequent sale
W. Va. Code § 11A-3-8— Certification of property to the Auditor
W. Va. Code § 11A-3-9— Sheriff’s list of redemptions and certifications; oath
W. Va. Code § 11A-3-10— Sheriff to account for proceeds; disposition of surplus
W. Va. Code § 11A-3-11— Return of list certifications; redemptions
W. Va. Code § 11A-3-12— Amendment of such list
W. Va. Code § 11A-3-13— Publication by sheriff of certification list
W. Va. Code § 11A-3-14— Purchase by individual at tax sale; certificate of sale
W. Va. Code § 11A-3-15— Certificate of sale assignable
W. Va. Code § 11A-3-16— Subsequent tax payments by purchaser
W. Va. Code § 11A-3-17— Sale of subsequent tax liens
W. Va. Code § 11A-3-18— Limitations on tax liens
W. Va. Code § 11A-3-19— What purchaser must do before the deed can be secured
W. Va. Code § 11A-3-20— Refund to purchaser of payment made at sheriff’s sale where property is subject of an erroneous assessment or is otherwise nonexistent
W. Va. Code § 11A-3-21— Notice to redeem
W. Va. Code § 11A-3-22— Service of notice
W. Va. Code § 11A-3-23— Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record
W. Va. Code § 11A-3-24— Notice of redemption from purchases; moneys received by sheriff
W. Va. Code § 11A-3-25— Distribution of surplus to purchaser
W. Va. Code § 11A-3-26— Certificate of redemption issued by State Auditor; recordation; disposition of redemption money
W. Va. Code § 11A-3-27— Deed to purchaser; record
W. Va. Code § 11A-3-28— Compelling service of notice or execution of deed
W. Va. Code § 11A-3-29— One deed for adjoining pieces of real estate within the same tax district
W. Va. Code § 11A-3-30— Title acquired by individual purchaser; action to quiet title
W. Va. Code § 11A-3-31— Effect of irregularity on title acquired by purchaser
W. Va. Code § 11A-3-32— Sheriff to keep proceeds in separate accounts; disposition
W. Va. Code § 11A-3-33— State commissioner of delinquent and nonentered lands
W. Va. Code § 11A-3-34— Deputy commissioners of delinquent and nonentered lands; bond
W. Va. Code § 11A-3-35— Land record in Auditor's office
W. Va. Code § 11A-3-36— Operating fund for land department in Auditor’s office
W. Va. Code § 11A-3-36a— Credit card approved form of payment in land department of Auditor's office
W. Va. Code § 11A-3-37— Disposition of nonentered lands
W. Va. Code § 11A-3-38— Redemption of nonentered or certified lands
W. Va. Code § 11A-3-39— Certificate of redemption issued by Auditor; recordation
W. Va. Code § 11A-3-40— Compulsory redemption at election of Auditor
W. Va. Code § 11A-3-41— Auditor to report redemptions to county officers; disposition of redemption money; credit of state taxes to proper fund
W. Va. Code § 11A-3-42— Lands subject to sale by Auditor
W. Va. Code § 11A-3-43— Officers to report lands subject to sale
W. Va. Code § 11A-3-44— Auditor to certify list of lands to be sold; lands so certified are subject to sale
W. Va. Code § 11A-3-45— Auditor to hold annual auction
W. Va. Code § 11A-3-45a— Certain parties barred from participating in public auctions
W. Va. Code § 11A-3-46— Publication of notice of auction
W. Va. Code § 11A-3-47— Redemption prior to sale
W. Va. Code § 11A-3-48— Unsold lands subject to sale without auction or additional advertising
W. Va. Code § 11A-3-48a— Certain parties barred from purchasing unsold lands
W. Va. Code § 11A-3-49— Purchase by owner or deputy commissioner or other officers prohibited; coowner free to purchase at sale
W. Va. Code § 11A-3-50— Receipt to purchaser for purchase price
W. Va. Code § 11A-3-51— Deputy commissioner to report sales to Auditor; Auditor to approve sales
W. Va. Code § 11A-3-52— Duties of purchaser to secure a deed
W. Va. Code § 11A-3-53— Refund to purchaser of payment made at Auditor’s sale where property is nonexistent
W. Va. Code § 11A-3-54— Notice to redeem
W. Va. Code § 11A-3-55— Service of notice
W. Va. Code § 11A-3-56— Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record
W. Va. Code § 11A-3-57— Notice of redemption to purchaser; moneys received by sheriff
W. Va. Code § 11A-3-58— Distribution to purchaser
W. Va. Code § 11A-3-59— Deed to purchaser; record
W. Va. Code § 11A-3-60— Compelling service of notice or execution of deed
W. Va. Code § 11A-3-61— One deed for adjoining pieces of real estate within the same tax district
W. Va. Code § 11A-3-62— Title acquired by individual purchaser
W. Va. Code § 11A-3-63— Effect of irregularity on title acquired by purchaser
W. Va. Code § 11A-3-64— Sheriff to receive proceeds of deputy commissioners' sales and redemptions from the deputy commissioner; disposition
W. Va. Code § 11A-3-65— Right of former owner to surplus proceeds
W. Va. Code § 11A-3-66— Compensation of Auditor
W. Va. Code § 11A-3-67— Liability of officer failing to perform duty; penalty
W. Va. Code § 11A-3-68— Disposition of lands heretofore purchased by or forfeited to state
W. Va. Code § 11A-3-69— Effect of repeal
W. Va. Code § 11A-3-70— Release of title to, and taxes on, lands on which all taxes paid for ten years
W. Va. Code § 11A-3-71— Deeds of deputy commissioner conveying coal, oil, gas, timber and other natural resources
W. Va. Code § 11A-3-72— Release of taxes and interest
W. Va. Code § 11A-3-73— Release of taxes, interest and charges on land assessed by erroneous description, etc; misdescription, etc., not to result in forfeiture or subject land to the authority and control of the Auditor
W. Va. Code § 11A-3-74— Severability